Alison incurs the following research expenditures.

In-house wages $141,800

In-house supplies 14,180

Paid to ABC, Inc., for research 198,520

If required, round your answers to the nearest whole dollar

a. Alisons qualified research expenditures for the tax year is $_________.

b. If the taxpayers base amount is $113,440, the incremental research activities credit is $________.